감사보수, 감사시간 및 감사품질에 감사파트너 고정효과가 존재하는가?

논문상세정보
' 감사보수, 감사시간 및 감사품질에 감사파트너 고정효과가 존재하는가?' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit fees
  • audit hours
  • audit partner
  • audit quality
  • individualfixedeffects
  • 감사보수
  • 감사시간
  • 감사파트너
  • 감사품질
  • 고정효과
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
994 0

0.0%

' 감사보수, 감사시간 및 감사품질에 감사파트너 고정효과가 존재하는가?' 의 참고문헌

  • 회계감사인의 산업별 전문성과 회계감사보수와의 관계
    나종길 최기호 회계학연구 31 (1) : 33 ~ 68 [2006]
  • 피감사기업의 소송위험이 감사인의 감사보수 결정에 미치는 영향
    박종일 전규안 최종학 회계ㆍ세무와 감사 연구 54 (2) : 343 ~ 380 [2012]
  • 파트너교체가 감사품질에 미치는 영향
    박종성 대한경영학회지 19 (4) : 1559 ~ 1590 [2006]
  • 대리인 비용이 큰 기업이 고품질의 감사를 선호하는가? 외국인 직접투자기업과 내국기업의 감사품질 비교
    노준화 회계학연구 28 (4) : 203 ~ 230 [2003]
  • 감사인이 생각하는 감사인의 산업별 전문화와 감사품질 - 관련된 실태조사
    손성규 회계저널 16 (4) : 213 ~ 240 [2007]
  • 감사법인특성과 감사시간․감사법인특성 결합효과의 감사품질 관련성
    이재은 회계학연구 37 (2) : 63 ~ 97 [2012]
  • What's my style? The influence of top managers on voluntary corporate financial disclosure
    Bamber, L. S. The Accounting Review 85 (4) : 1131 ~ 1162 [2010]
  • The pricing of national and city-specific reputations for industry expertise in the US audit market
    Francis, J. R. The Accounting Review 80 (1) : 113 ~ 136 [2005]
  • The effects of executives on corporate tax avoidance
    Dyreng, S. D. The Accounting Review 85 (4) : 1163 ~ 1189 [2010]
  • The Quality of Accounting and Earnings: The Role of Accrual Estimation Errors
    Dechow, P. The Accounting Review 77 (Supplement) : 35 ~ 59 [2002]
  • The Pricing of Audit Services : Theory and Evidence
    Simunic, D. A. Journal of Accounting Research 18 (1) : 161 ~ 190 [1980]
  • The Effect of Audit Quality on Earning Management
    Becker, C. L. Contemporary Accounting Research 15 (1) : 1 ~ 24 [1998]
  • National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
    Reichelt, K. J. Journal of Accounting Research 48 (3) : 647 ~ 686 [2010]
  • Mandatory disclosure of the engagement partner's identity : Potential benefits and unintended consequences
    King, R. R. Accounting Horizons 26 (3) : 533 ~ 561 [2012]
  • Mandatory audit partner rotation, audit quality, and market perception : Evidence from Taiwan
    Chi, W. Contemporary Accounting Research 26 (2) : 359 ~ 391 [2009]
  • Managing with style : The effect of managers on firm policies
    Bertrand, M. The Quarterly Journal of Economics 118 (4) : 1169 ~ 1208 [2003]
  • Likelihood ratio tests for model selection and non-nestedhypotheses
    Vuong Vuong, Q. Econometrica 57 : 307 ~ 333 [1989]
  • Introduction to a forum on individual differences in accounting behavior
    Kachelmeier, S The Accounting Review 85 (4) : 1127 ~ 1128 [2010]
  • Improving the transparency of audits: Proposed amendments to PCAOB auditing standards and form 2. Release No. 2011-007
  • Firm versus partner measures of auditor industry expertise and effects on auditor quality
    Chi, H. Y. Auditing : A Journal of Practice & Theory 30 (2) : 201 ~ 229 [2011]
  • Final report of the advisory committee on the auditing profession to the U.S. Department of the Treasury (October 6, 2008)
    Advisory Committee on the Auditing Profession(ACAP). The Department of the Treasury [2008]
  • Engaging auditors: Field investigation of courtship
  • Does increased audit partner tenure reduce audit quality? Journal of Accounting
    Manry, D. Auditing and Finance 23 (4) : 553 ~ 572 [2008]
  • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
    Krishnan, G. V Accounting Horizons 17 (1) : 1 ~ 17 [2003]
  • Do individual auditors affect audit quality? Evidence from archival data
    Gul, F. The Accounting Review 88 (6) : 1993 ~ 2023 [2013]
  • Discussion of the quality of accruals and earnings:The role of accrual estimation errors
    McNichols, M. F. The Accounting Review 77 (s1) : 61 ~ 69 [2002]
  • Directive 2006/43/EC of the European Parliament and of the Council. (May 17)
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Costs and benefits of requiring an engagement partner signature : Recent experience in the United Kingdom
    Carcello, J. The Accounting Review 88 (5) : 1511 ~ 1546 [2013]
  • Competition in the market for audit services : The effect of supplier concentration on audit fees
    Pearson, T. Contemporary Accounting Research 11 (1) : 115 ~ 135 [1994]
  • CEO overconfidence and corporate investment
    Malmendier, U. The Journal of Finance 60 (6) : 2661 ~ 2700 [2005]
  • CEO incentives and earnings management
    Bergstresser, D. Journal of Financial Economics 80 (3) : 511 ~ 529 [2006]
  • Big 4 office size and audit quality
    Francis, J. R. The Accounting Review 84 (5) : 1521 ~ 1552 [2009]
  • Behavioral research in auditing and its impact on audit education
    Knechel, W. R Issues in Accounting Education 15 (4) : 695 ~ 712 [2000]
  • Auditor Size and Audit Quality
    DeAngelo, L. E Journal of Accounting and Economics 3 (3) : 183 ~ 199 [1981]
  • Auditor Brand Name Reputations and Industry Specializations
    Craswell, A. Journal of Accounting and Economics 20 (3) : 297 ~ 322 [1995]
  • Audit partner tenure and audit planning and pricing
    Bedard, J. C. Auditing : A Journal of Practice & Theory 29 (2) : 45 ~ 70 [2010]
  • Audit partner specialization and audit fees : Some evidence from Sweden
    Zerni, M Contemporary Accounting Research 29 (1) : 312 ~ 340 [2012]
  • Audit effort and earnings management
    Caramanis, C. Journal of Accounting and Economics 45 (1) : 116 ~ 138 [2008]
  • Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?
    Chen, C. Y. Contemporary Accounting Research 25 (2) : 415 ~ 445 [2008]
  • Audit Firm Industry Specialization as a Differentiation Strategy : Evidence from Fees Charged to Firms Going Ppublic
    Mayhew, B. W. Auditing : A Journal of Practice & Theory 22 (2) : 33 ~ 52 [2003]
  • Assessing audit risk from errors and irregularities
    Shibano, T Journal of Accounting Research 28 (3) : 110 ~ 140 [1990]
  • A framework for understanding and researching audit quality
    Francis, J. R. Auditing : A Journal of Practice & Theory 30 (2) : 125 ~ 152 [2011]
  • A Test of the Free Cash Flow and Debt Monitoring Hypotheses : Evidence from Audit Pricing
    Gul, F. A. Journal of Accounting and Economics 24 (2) : 219 ~ 237 [1997]